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<\/a><\/figure>\n<\/div>\n\n\nDurante este mes de octubre su empresa puede solicitar que en 2027 le sea de aplicaci\u00f3n el sistema de Cuenta Corriente Tributaria (CCT). Dicho sistema le permitir\u00e1 compensar entre s\u00ed los resultados a ingresar o a devolver de sus declaraciones de Impuesto sobre Sociedades, IVA, retenciones y pagos a cuenta que sean imputables a cada trimestre, de forma que podr\u00e1 efectuar una sola liquidaci\u00f3n trimestral por la diferencia.<\/p>\n\n\n\n
Este sistema puede ser especialmente interesante para aquellas empresas que presenten autoliquidaciones a ingresar y a devolver, adem\u00e1s de declaraciones mensuales (por ejemplo, si facturan m\u00e1s de 6.010.121,04 euros al a\u00f1o o est\u00e1n acogidas al REDEME). <\/strong>Gracias a la CCT, dichas empresas pueden liquidar los saldos de sus declaraciones al final de cada trimestre (en lugar de hacerlo mensualmente), retrasando as\u00ed el pago y obteniendo ahorros financieros.<\/p>\n\n\n\nPara optar por este sistema, su empresa debe estar al corriente de sus obligaciones tributarias. Y, adem\u00e1s:<\/p>\n\n\n\n
\n- En 2025\u00a0\u2013se toma como referencia el a\u00f1o anterior al de la solicitud\u2013 la cuant\u00eda de las declaraciones a devolver cobradas o reconocidas debe haber sido, al menos, del 40% de las declaraciones a pagar presentadas.<\/li>\n\n\n\n
- No debe\u00a0haber renunciado ni haber sido excluida\u00a0por Hacienda del sistema de CCT\u00a0durante el a\u00f1o en el que presente\u00a0la solicitud ni en el a\u00f1o anterior.<\/li>\n<\/ul>\n\n\n\n
Si cree que el sistema de CCT puede interesarle, cons\u00faltenos. Nuestros profesionales analizar\u00e1n la conveniencia o no de acogerse a dicho r\u00e9gimen en su caso.<\/p>\n\n\n\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
En octubre puede optar por la Cuenta Corriente Tributaria para 2027. Durante este mes de octubre su empresa puede solicitar que en 2027 le sea de aplicaci\u00f3n el sistema de Cuenta Corriente Tributaria (CCT). Dicho sistema le permitir\u00e1 compensar entre s\u00ed los resultados a ingresar o a devolver de sus declaraciones de Impuesto sobre Sociedades, IVA, retenciones y pagos a cuenta que […]<\/p>\n","protected":false},"author":956,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":"","_members_access_role":[],"_members_access_error":""},"categories":[1],"tags":[],"class_list":["post-5455","post","type-post","status-publish","format-standard","category-noticias","entry","has-post-thumbnail"],"yoast_head":"\n
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